§ Mr. DalyellTo ask the Chancellor of the Exchequer, pursuant to his letter of 17 December, when he expects to 789W make a statement on a derogation from the sixth VAT directive in relation to Internet access services. [10830]
§ Mr. Oppenheim[holding answer 23 January 1997]: All member states have now lodged a request for a general derogation from the sixth VAT directive in relation to telecommunications services, including Internet access services. The European Commission is expected to submit a proposal for such a derogation to the Council of Ministers later this month or shortly thereafter. Once the Council has agreed the proposal, UK secondary legislation giving effect to the derogation will follow.
Shares of gross incomes before tax Group of taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. 1978–79 5 15 24 50 4 1992–93 8 19 29 44 3
Amount of gross incomes before tax (£ billion) Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1978–79 5.0 14.9 24.2 50.9 3.7 102.8 1992–93 29.6 72.5 109.0 163.4 11.1 373.7
Average amount of gross income before tax (£ per year) Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1978–79 23,300 13,900 11,300 3,400 1,700 4,800 1992–93 115,900 57,100 42,900 9,200 4,400 14,700
Shares of total income tax liability All taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. 1978–79 11 24 35 38 1— 1992–93 16 33 44 29 1— 1 Less than 1 per cent.
Amount of total income tax liability (£ million) Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1978–79 2.3 4.9 7.0 7.6 0.1 20.3 1992–93 9.5 19.8 26.5 17.5 0.3 60.7